Section 2 of COW : Section 2: Definitions

In this Code, unless the context otherwise requires,

1. "accounting year" means the year commencing on the 1st day of April;
2. "Advisory Board" means the Central Advisory Board or, as the case may be, the State Advisory Board, constituted under section 42;
3. "agricultural income tax law" means any law for the time being in force relating to the levy of tax on agricultural income;
4. "appropriate Government" means,
   1. in relation to, an establishment carried on by or under the authority of the Central Government or the establishment of railways, mines, oil field, major ports, air transport service, telecommunication, banking and insurance company or a corporation or other authority established by a Central Act or a central public sector undertaking or subsidiary companies set up by central public sector undertakings or autonomous bodies owned or controlled by the Central Government, including establishment of contractors for the purposes of such establishment, corporation or other authority, central public sector undertakings, subsidiary companies or autonomous bodies, as the case may be, the Central Government;
   2. in relation to any other establishment, the State Government;
5. "company" means a company as defined in clause 20 of section 2 of the Companies Act, 2013 (18 of 2013);
6. "contractor", in relation to an establishment, means a person, who
   1. undertakes to produce a given result for the establishment, other than a mere supply of goods or articles of manufacture to such establishment, through contract labour; or
   2. supplies contract labour for any work of the establishment as mere human resource and includes

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